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HSN Codes and GST Rates of HSN 99732

Leasing or rental services concerning other goods

HSN Code Description of Service GST Rate

9973

Leasing or rental services without operator

99732

Leasing or rental services concerning other goods

997321

Leasing or rental services concerning televisions, radios, video cassette recorders and related equipment and accessories (Home entertainment equipment)

This service code includes:

- leasing, renting or hiring services concerning all kinds of electrical and electronic home entertainment equipment, such as stereo systems, tape decks, televisions, radios, video cassette recorders and similar equipment

- leasing, renting or hiring services concerning pre-recorded records, sound cassettes, compact disks and similar accessories

997322

Leasing or rental services concerning video tapes and disks (Home entertainment equipment)

This service code includes:

- leasing, renting or hiring services concerning pre-recorded videotapes, CD's and DVDs for use in home entertainment equipment, predominantly for home entertainment

- leasing, renting or hiring services concerning video games

997323

Leasing or rental services concerning furniture and other household appliances

This service code includes:

- leasing, renting or hiring services concerning furniture (incl. mattresses and mattress supports), household appliances, whether or not electrical, such as refrigerators, washing machines, room air- conditioners, fans, toasters, mixers, kitchen and tableware, etc.

- leasing, renting or hiring services concerning crockery, cutlery, ornaments

997324

Leasing or rental services concerning pleasure and leisure equipment.

This service code includes:

- leasing, renting or hiring services concerning pleasure and leisure equipment, such as bicycles, snow skis, ice skates, gliders, hang gliders, water sports equipment (e.g., surfboards, water-skis), pleasure craft (canoes, sailboat and other pleasure boats), other sport equipment (e.g., golf clubs, equipment for playing field games, racquet games, etc.), saddle-horses, camping equipment, etc.

997325

Leasing or rental services concerning household linen.

This service code includes leasing, renting or hiring services concerning household linen

997326

Leasing or rental services concerning textiles, clothing and footwear.

This service code includes:

- leasing and renting of textiles, clothing and footwear

- renting of formal wear, costumes, clothing and related accessories such as jewellery, hats, wigs, etc.

This service code does not include:

- uniform supply /cleaning services, cf.999719

997327

Leasing or rental services concerning do-it-yourself machinery and equipment

This service code includes:

- rental, leasing or hiring services concerning machinery and equipment for home and garden use, including lawnmowers

- rental, leasing or hiring services concerning machinery and equipment used by amateurs or as a hobby, e.g., tools for home repairs

997329

Leasing or rental services concerning other goods

This service code includes:

- leasing or rental services concerning books, journals and magazines, cameras, photo equipment, binoculars and other optical goods, flowers and plants, watches and clocks, etc., musical instruments 

- leasing, renting or hiring services concerning medical equipment (crutches) and paramedical equipment

- renting of equipment for parties and other social events, such as weddings


15
May
S
M
T
W
T
F
S
20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).